https://www.taxtmi.com/caselaws?id=12763 The appeal challenging the Income-tax Appellate Tribunal's order on claiming allowances under sections 80-IH and 80-I of the Income-tax Act, 1961 for income from computer documentation services was dismissed. The Court upheld the decision that a computer division qualifies as an industrial undertaking for deduction purposes. It was clarified that separate accounts are not mandatory for claiming deductions under sections 80HH and 80-I, particularly for corporate assesses. The appeal was dismissed in favor of allowing deductions for income from computer documentation services. en-us Thu, 13 Dec 2001 00:00:00 +0530 Thu, 21 May 2009 18:13:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12763 The appeal challenging the Income-tax Appellate Tribunal's order on claiming allowances under sections 80-IH and 80-I of the Income-tax Act, 1961 for income from computer documentation services was dismissed. The Court upheld the decision that a computer division qualifies as an industrial undertaking for deduction purposes. It was clarified that separate accounts are not mandatory for claiming deductions under sections 80HH and 80-I, particularly for corporate assesses. The appeal was dismissed in favor of allowing deductions for income from computer documentation services. Case-Laws Income Tax Thu, 13 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12763